w w w . L a w y e r S e r v i c e s . i n



HLPL Global Logistics Pvt. Ltd. & Another v/s CC, New Delhi


Company & Directors' Information:- E F C LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U70102WB2004PTC097851

Company & Directors' Information:- B N GLOBAL PRIVATE LIMITED [Active] CIN = U15400PB2014PTC038543

Company & Directors' Information:- S J LOGISTICS (INDIA) LIMITED [Active] CIN = U63000MH2003PLC143614

Company & Directors' Information:- K V GLOBAL PRIVATE LIMITED [Active] CIN = U24100DL2014PTC263567

Company & Directors' Information:- GLOBAL CORPORATION LIMITED [Active] CIN = L74999DL1992PLC048880

Company & Directors' Information:- S S I LOGISTICS PVT LTD [Strike Off] CIN = U99999MH2005PTC159282

Company & Directors' Information:- 2 X 2 LOGISTICS PRIVATE LIMITED [Active] CIN = U63000MH2012PTC237062

Company & Directors' Information:- E-LOGISTICS PRIVATE LIMITED [Active] CIN = U63011TN2000PTC046210

Company & Directors' Information:- E I T A LOGISTICS LIMITED [Active] CIN = U60300WB1989PLC047611

Company & Directors' Information:- T & I GLOBAL LTD. [Active] CIN = L29130WB1991PLC050797

Company & Directors' Information:- N E C C LOGISTICS LIMITED [Active] CIN = U74899DL1985PLC019748

Company & Directors' Information:- N E C C LOGISTICS LIMITED [Active] CIN = L74899DL1985PLC019748

Company & Directors' Information:- I AND D LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090MH1997PTC110517

Company & Directors' Information:- I AND D LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63013DL2004PTC127097

Company & Directors' Information:- K G GLOBAL PRIVATE LIMITED [Active] CIN = U74999DL2000PTC104788

Company & Directors' Information:- A. V. GLOBAL CORPORATION PRIVATE LIMITED [Active] CIN = U63090DL2007PTC159315

Company & Directors' Information:- LOGISTICS CORPORATION OF INDIA LIMITED [Active] CIN = U74140MH1995PLC089729

Company & Directors' Information:- M + R LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U61100TN2001PTC046793

Company & Directors' Information:- A N GLOBAL LIMITED [Active] CIN = U92110MH1985PLC035269

Company & Directors' Information:- D S GLOBAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071516

Company & Directors' Information:- A B C GLOBAL PRIVATE LIMITED [Active] CIN = U51909PB2011PTC035103

Company & Directors' Information:- T. R . LOGISTICS PRIVATE LIMITED [Active] CIN = U60230WB2010PTC150866

Company & Directors' Information:- U K LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U51909TN2015PTC099539

Company & Directors' Information:- C & C LOGISTICS LIMITED. [Strike Off] CIN = U63090DL2011PLC221415

Company & Directors' Information:- T & S LOGISTICS PRIVATE LIMITED [Under Liquidation] CIN = U63013DL2005PTC138435

Company & Directors' Information:- I A T GLOBAL COMPANY PRIVATE LIMITED [Active] CIN = U24116DL1997PTC084916

Company & Directors' Information:- J D GLOBAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC091270

Company & Directors' Information:- S A LOGISTICS PRIVATE LIMITED [Active] CIN = U51909OR2003PTC007049

Company & Directors' Information:- A 2 Z LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U63090TN2005PTC056777

Company & Directors' Information:- GLOBAL LOGISTICS PRIVATE LIMITED [Active] CIN = U63000MH2005PTC151133

Company & Directors' Information:- B N G GLOBAL INDIA LIMITED [Active] CIN = U52590DL2011PLC225377

Company & Directors' Information:- S E R LOGISTICS PRIVATE LIMITED [Active] CIN = U45203MH1998PTC116822

Company & Directors' Information:- N K COMPANY (GLOBAL) PRIVATE LIMITED [Active] CIN = U52390WB2010PTC153624

Company & Directors' Information:- K B K GLOBAL PRIVATE LIMITED [Active] CIN = U24296DL2016PTC290487

Company & Directors' Information:- C M LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U63040DL1997PTC088966

Company & Directors' Information:- G I R LOGISTICS PRIVATE LIMITED [Active] CIN = U74899WB1992PTC194872

Company & Directors' Information:- L V LOGISTICS PRIVATE LIMITED [Active] CIN = U60221KA2005PTC036675

Company & Directors' Information:- M & D GLOBAL PRIVATE LIMITED [Active] CIN = U31101UP1974PTC003937

Company & Directors' Information:- G J LOGISTICS PRIVATE LIMITED [Active] CIN = U63011WB1993PTC058303

Company & Directors' Information:- V R GLOBAL PRIVATE LIMITED [Active] CIN = U45200WB2007PTC120797

Company & Directors' Information:- M H T C LOGISTICS PRIVATE LIMITED [Amalgamated] CIN = U63010MH1986PTC039498

Company & Directors' Information:- S I LOGISTICS PRIVATE LIMITED [Active] CIN = U60200DL2010PTC198444

Company & Directors' Information:- M M GLOBAL PRIVATE LIMITED [Strike Off] CIN = U29120WB1986PTC041280

Company & Directors' Information:- R V GLOBAL PRIVATE LIMITED [Active] CIN = U74990MH2009PTC195301

Company & Directors' Information:- M M C GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U11200MH2010PTC206910

Company & Directors' Information:- S R GLOBAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1997PTC084553

Company & Directors' Information:- H V GLOBAL PRIVATE LIMITED [Active] CIN = U18101DL2000PTC103960

Company & Directors' Information:- R P GLOBAL PRIVATE LIMITED [Strike Off] CIN = U74990MH2009PTC193409

Company & Directors' Information:- M S GLOBAL PRIVATE LIMITED [Active] CIN = U70100MH2008PTC213273

Company & Directors' Information:- R S V GLOBAL LIMITED [Strike Off] CIN = U51909DL1994PLC059032

Company & Directors' Information:- A K R L LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MP2010PTC023291

Company & Directors' Information:- T P LOGISTICS PRIVATE LIMITED [Active] CIN = U63011MH2007PTC177112

Company & Directors' Information:- G S LOGISTICS PRIVATE LIMITED [Active] CIN = U63011DL2004PTC129217

Company & Directors' Information:- S AND M LOGISTICS PRIVATE LIMITED [Dissolved] CIN = U63090MH1995PTC094109

Company & Directors' Information:- S K LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U63090MH2005PTC155143

Company & Directors' Information:- R G LOGISTICS PRIVATE LIMITED [Active] CIN = U65921DL1996PTC082883

Company & Directors' Information:- C G LOGISTICS PRIVATE LIMITED [Active] CIN = U60231DL2002PTC115537

Company & Directors' Information:- R AND Y LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MH1996PTC103995

Company & Directors' Information:- B V C LOGISTICS PRIVATE LIMITED [Active] CIN = U99999MH1975PTC018691

Company & Directors' Information:- G & U LOGISTICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U63090TN2003PTC051159

Company & Directors' Information:- G M LOGISTICS PRIVATE LIMITED [Active] CIN = U63090WB2011PTC164487

Company & Directors' Information:- R K LOGISTICS PRIVATE LIMITED [Active] CIN = U61200DL1996PTC079763

Company & Directors' Information:- H. B. LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63020KA2008PTC045769

Company & Directors' Information:- M T C LOGISTICS PRIVATE LIMITED [Active] CIN = U63090KA2005PTC036019

Company & Directors' Information:- S R C LOGISTICS PRIVATE LIMITED [Active] CIN = U60221WB1997PTC083181

Company & Directors' Information:- N B GLOBAL (INDIA) PRIVATE LIMITED [Active] CIN = U15122UP2012PTC051614

Company & Directors' Information:- S N LOGISTICS PRIVATE LIMITED [Active] CIN = U63012CH2002PTC025625

Company & Directors' Information:- R K R LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U63000TN2013PTC092553

Company & Directors' Information:- C.C. LOGISTICS PRIVATE LIMITED [Active] CIN = U63000WB1987PTC043462

Company & Directors' Information:- D. H. LOGISTICS PRIVATE LIMITED [Active] CIN = U63090WB2011PTC168814

Company & Directors' Information:- R H LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090MH2001PTC131215

Company & Directors' Information:- S M R C LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U74900WB2013PTC198142

Company & Directors' Information:- S S LOGISTICS PRIVATE LIMITED [Active] CIN = U60231BR2008PTC013984

Company & Directors' Information:- N. L. LOGISTICS PRIVATE LIMITED [Active] CIN = U63000MH2008PTC189073

Company & Directors' Information:- G S A LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63000MH2011PTC220581

Company & Directors' Information:- N S LOGISTICS PRIVATE LIMITED [Active] CIN = U63000WB2008PTC131437

Company & Directors' Information:- P M C LOGISTICS PRIVATE LIMITED [Active] CIN = U63090WB2004PTC098686

Company & Directors' Information:- S B LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U74140DL2000PTC107791

Company & Directors' Information:- HLPL GLOBAL LOGISTICS PRIVATE LIMITED [Active] CIN = U63030DL2012PTC238668

Company & Directors' Information:- C R LOGISTICS PRIVATE LIMITED [Active] CIN = U63090DL2013PTC246885

Company & Directors' Information:- D AND S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63013KA2001PTC029150

Company & Directors' Information:- P N P LOGISTICS PRIVATE LIMITED [Active] CIN = U74990MH2009PTC194269

Company & Directors' Information:- J AND S LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U60231KL2020PTC065089

Company & Directors' Information:- V B LOGISTICS PRIVATE LIMITED [Converted to LLP] CIN = U63090MH2004PTC149795

Company & Directors' Information:- D S LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U60200AS2011PTC010839

Company & Directors' Information:- S R V LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2009PTC194034

Company & Directors' Information:- S H LOGISTICS PRIVATE LIMITED [Active] CIN = U60230TN2014PTC095531

Company & Directors' Information:- R. S. LOGISTICS INDIA PRIVATE LIMITED [Active] CIN = U63012TN2009PTC072438

Company & Directors' Information:- V AND O LOGISTICS PRIVATE LIMITED [Active] CIN = U63090DL2007PTC167663

Company & Directors' Information:- S R LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090DL2005PTC136137

Company & Directors' Information:- D G LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MH2005PTC152748

Company & Directors' Information:- M. D. S. LOGISTICS PVT. LTD. [Active] CIN = U60231MH2007PTC169299

Company & Directors' Information:- S S M LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U63090OR2010PTC012824

Company & Directors' Information:- J M R LOGISTICS PRIVATE LIMITED [Active] CIN = U60210TN2008PTC068595

Company & Directors' Information:- T A S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U51506TN2005PTC057318

Company & Directors' Information:- L E LOGISTICS PRIVATE LIMITED [Active] CIN = U63000MH2004PTC145852

Company & Directors' Information:- DELHI LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63000MH2008PTC182864

Company & Directors' Information:- A U M LOGISTICS (INDIA ) PRIVATE LIMITED [Active] CIN = U63010MH2002PTC134538

Company & Directors' Information:- C N T LOGISTICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U63010MH2006PTC159091

Company & Directors' Information:- V LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U63090MH2003PTC139384

Company & Directors' Information:- A V LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MH2004PTC144812

Company & Directors' Information:- X LOGISTICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U63090MH2010PTC205666

Company & Directors' Information:- M & S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U51311MH1992PTC065470

Company & Directors' Information:- H R LOGISTICS PRIVATE LIMITED [Active] CIN = U60200TG2008PTC061403

Company & Directors' Information:- D R R LOGISTICS PRIVATE LIMITED [Active] CIN = U63040TN2008PTC070065

Company & Directors' Information:- C M J LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U60210WB2007PTC120576

Company & Directors' Information:- J B T A LOGISTICS PRIVATE LIMITED [Active] CIN = U63010WB2010PTC141971

Company & Directors' Information:- J B LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090WB2003PTC097362

Company & Directors' Information:- N A F LOGISTICS PRIVATE LIMITED [Active] CIN = U63090WB2011PTC161360

Company & Directors' Information:- N & N LOGISTICS PRIVATE LIMITED [Active] CIN = U60220CH2007PTC030971

Company & Directors' Information:- S M LOGISTICS PRIVATE LIMITED [Active] CIN = U63013DL2004PTC124446

Company & Directors' Information:- B L LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090DL2004PTC125536

Company & Directors' Information:- S. N. V. G. LOGISTICS PRIVATE LIMITED [Active] CIN = U63030MH2018PTC314140

Company & Directors' Information:- G L E LOGISTICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U60231TN2007PTC062349

Company & Directors' Information:- Y S R LOGISTICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U63090TN2003PTC050644

Company & Directors' Information:- A AND M LOGISTICS (INDIA) PRIVATE LIMITED [Active] CIN = U63090KL2013PTC034033

Company & Directors' Information:- G C M LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63000DL2011PTC213317

Company & Directors' Information:- F L LOGISTICS PRIVATE LIMITED [Active] CIN = U63090KL2010PTC025364

Company & Directors' Information:- S P LOGISTICS PRIVATE LIMITED [Active] CIN = U63030MH2003PTC142519

Company & Directors' Information:- G P LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MH2003PTC138926

Company & Directors' Information:- J V S LOGISTICS PRIVATE LIMITED [Active] CIN = U63090MH2005PTC153868

Company & Directors' Information:- R A M LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U60231DL2005PTC139833

Company & Directors' Information:- M N S LOGISTICS PRIVATE LIMITED [Active] CIN = U60200PB2013PTC038116

Company & Directors' Information:- R S M LOGISTICS PRIVATE LIMITED [Active] CIN = U60200TN2010PTC074787

Company & Directors' Information:- B L J LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63011RJ2012PTC040594

Company & Directors' Information:- S E LOGISTICS PRIVATE LIMITED [Active] CIN = U61100MH2010PTC204955

Company & Directors' Information:- C S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090MH2005PTC155503

Company & Directors' Information:- B R LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U74900MH2009PTC195015

Company & Directors' Information:- H D LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U74999MH2011PTC218898

Company & Directors' Information:- A M GLOBAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261061

Company & Directors' Information:- S A K LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63000TN2014PTC095779

Company & Directors' Information:- P A Q LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U63000TN2014PTC096416

Company & Directors' Information:- V-LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U62200TN2009PTC070829

Company & Directors' Information:- R V LOGISTICS PRIVATE LIMITED [Active] CIN = U63090TN2005PTC055384

Company & Directors' Information:- G R R LOGISTICS PRIVATE LIMITED. [Active] CIN = U63090TN2005PTC058118

Company & Directors' Information:- J & T LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090TN2009PTC072937

Company & Directors' Information:- T K LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090TN2011PTC080391

Company & Directors' Information:- G C LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090TZ2001PTC009889

Company & Directors' Information:- L S A GLOBAL INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098308

Company & Directors' Information:- A R LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090TG2002PTC038942

Company & Directors' Information:- D L LOGISTICS PRIVATE LIMITED [Active] CIN = U63090UP2013PTC055211

Company & Directors' Information:- D K LOGISTICS PRIVATE LIMITED [Active] CIN = U63090UP2015PTC070961

Company & Directors' Information:- P A LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090WB2014PTC200034

Company & Directors' Information:- M M LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U64120WB2000PTC091576

Company & Directors' Information:- R L GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U52300HP2014PTC000764

Company & Directors' Information:- B 2 C LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63030CH2013PTC034416

Company & Directors' Information:- M. A. GLOBAL LOGISTICS PRIVATE LIMITED [Active] CIN = U60221DL2016PTC302148

Company & Directors' Information:- S R M LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U60231DL2005PTC133618

Company & Directors' Information:- A P GLOBAL LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U60300DL2016PTC289555

Company & Directors' Information:- P. P LOGISTICS PRIVATE LIMITED [Active] CIN = U74999DL2010PTC211754

Company & Directors' Information:- J S B M LOGISTICS PRIVATE LIMITED [Active] CIN = U74120DL2009PTC194775

Company & Directors' Information:- D V LOGISTICS PRIVATE LIMITED [Active] CIN = U63000DL2011PTC217951

Company & Directors' Information:- V C S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63000DL2014PTC266904

Company & Directors' Information:- D 2 M LOGISTICS PRIVATE LIMITED [Active] CIN = U63000DL2015PTC285696

Company & Directors' Information:- H A LOGISTICS PRIVATE LIMITED [Active] CIN = U63010DL2008PTC176475

Company & Directors' Information:- N D LOGISTICS PRIVATE LIMITED [Under Process of Striking Off] CIN = U63013DL2005PTC136061

Company & Directors' Information:- A J S LOGISTICS PRIVATE LIMITED [Active] CIN = U63030DL2010PTC210993

Company & Directors' Information:- V G S LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63030DL2012PTC232944

Company & Directors' Information:- S R A LOGISTICS PRIVATE LIMITED [Active] CIN = U63090DL2013PTC249529

Company & Directors' Information:- INDIA LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090DL2013PTC258271

Company & Directors' Information:- K. C. LOGISTICS PRIVATE LIMITED [Active] CIN = U63090DL2017PTC317125

Company & Directors' Information:- T V R LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U60200AP2013PTC086516

Company & Directors' Information:- H M LOGISTICS PRIVATE LIMITED [Active] CIN = U74140HR2013PTC051146

Company & Directors' Information:- G R GLOBAL PRIVATE LIMITED [Active] CIN = U70102KA2013PTC069586

Company & Directors' Information:- 3-D LOGISTICS PRIVATE LIMITED [Active] CIN = U63011KA2010PTC053124

Company & Directors' Information:- B & H LOGISTICS PRIVATE LIMITED [Active] CIN = U63040KA2015PTC081683

Company & Directors' Information:- A G M LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090KA2001PTC029780

Company & Directors' Information:- M H LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63090KA2014PTC074933

Company & Directors' Information:- L K A LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U63030KL2011PTC027769

Company & Directors' Information:- H & H LOGISTICS INDIA PRIVATE LIMITED [Strike Off] CIN = U63090GJ2013PTC073405

Company & Directors' Information:- H. E. GLOBAL PRIVATE LIMITED [Active] CIN = U72901GJ2016PTC092866

Company & Directors' Information:- E S K A Y LOGISTICS PRIVATE LIMITED [Strike Off] CIN = U35914TN2000PTC045382

    Appeal No. C/50697 of 2018 & C/50691 of 2018 in-Original No. 12 of 2017 & Final Order No. 53243-53244 of 2018

    Decided On, 08 November 2018

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONOURABLE MR. BIJAY KUMAR
    By, TECHNICAL MEMBER & THE HONOURABLE MR. AJAY SHARMA
    By, JUDICIAL MEMBER

    For the Appellants: Priyadarshi Manish, Advocate. For the Respondent: Rakesh Kumar, AR.



Judgment Text

Bijay Kumar, Technical Member.

1. These appeals are filed against the common adjudication order No. 12/2017 dated 27.10.2017 passed by the Commissioner, Customs, New Customs House, New Delhi. Vide the impugned order, the appellant No. 1 - M/s HLPL was imposed a penalty of Rs. 10 lakhs and appellant No. 2 – Shri Ashok Sharma was imposed penalty of Rs. 5 lakhs under the provisions of Section 114AA of Customs Act, 1962 (Act, for short).

2. The brief facts of the case are that the appellant, a CHA firm had been appointed by the importer viz. Newtex Exim Pvt. Ltd., 1077, Gandhi Gali, Fatehpuri, Delhi-110006 for clearance of their cargo. The appellant is a company having its Director Mr. Ashok Sharma and engaged in the business of Custom House Agent service for which licence has been issued to them by Commissioner (Import & General), New Delhi, under Regulation 9(1) of CHALR, 2004 Licensing Regulation having its validity till 9.10.2022. The appellant was engaged by importer M/s Newtex Exim Pvt. Ltd. for the clearance of their consignment of rough diamond. The appellant has taken the necessary documents required for the purpose of Customs clearance and KYC norms such as IEC certificate, address proof, identity proof, (PAN Card, Voter ID or passport), bank statement, bank attested signature of the proprietor/company of the importer firm. The appellant, after verifying and satisfying themselves all these documents, have filed the Bill of Entry No. 4314276 dated 10.1.2004 for clearance of rough diamond imported on behalf of their client, M/s Neotex Exim Pvt. Ltd. However, the consignment was detained by the Commissioner of Customs for the alleged undervaluation and subsequently the valuation of the imported consignment was determined by the jewellery appraiser on 10.2.2010. It was found, on examination, that the declared value of imported item i.e. rough diamond was highly inflated in the said Bill of Entry filed for the clearance of the goods. As per the jewellery appraiser, the actual value of the consignment was to the extent of USD 14,297 instead of the declared value of USD 88,641.40. After having a preliminary scrutiny of the documents, the case was transferred by the Commissionerate, to Department of Revenue, Intelligence (DRI), New Delhi for further investigation. During the course of enquiry by the DRI, it was alleged that the CHA company also was involved in the case of overvaluation of the import consignment, which was on the basis of report received from the Jewellery Expert. It was alleged that the CHA/Director failed to verify the KYC norms under the CHALR, 2004 and therefore, a Show Cause Notice bearing No. 33A/XI/32/2013-CI(NEO)/428 dated 29.1.2015 was issued to them asking as to why penalty should not be imposed on them under Section 112(a) & (b), (iii) and (iv) and under Section 114AA of the Customs Act. The case was adjudicated by the impugned adjudication order and the appellants were imposed a penalty of Rs. 10 lakhs in case of the appellant No. 1 (HLPL) under Section 114AA of the Act and Rs. 5 lakhs on Appellant No. 2 (Shri Ashok Sharma) under the provisions of Section 114AA of the Act.

3. Ld. Advocate on behalf of the appellants submit that appellant No. 1 (M/s HLPL) was granted the permission to work as a Custom House Agent, vide Licence No. R-49/DEL/Cus/2012 on 10.10.2012 by the respondent Commissioner under Regulation 9(1) of CHALR, 2004 which was in vogue till 9.10.2022 and the appellant No. 1 was doing the work of customs clearance at different ports all over India by getting a requisite permission from the competent authority.

* That during the normal business activity in the beginning of 2014, some of the importer approached the appellant No. 1 for the clearance of their import consignment of rough diamond. Before the job of clearing was undertaking by the appellant NO. 1, they requested them to supply KYC norms from the importer such as IEC certificate, address proof, identity proof (PAN card, Voter ID or passport etc.) bank statement, bank attested signature of the proprietor/partners/Director of the company.

* That after getting the copy of all the document, the appellants cross checked the same with the original copy of the import document and thereafter verified the IEC code from the DGFT website. After getting satisfied with the relevant record provided for KYC norm, appellant accepted the import documents and filed the relevant bills of entry.

* That the appellant filed the Bill of entry for clearance of rough diamond on behalf of their client, Neotex Exim Pvt. Ltd. However, the said consignment was detained by the Commissioner of Customs and later on the valuation had been done by the Jewellery Appraiser on 10.2.2014, where he concluded that the declared value of the imported rough diamond, was much more than prevalent market price/import price. As per the Jewellery Appraiser report, the actual value of the consignment was arrived at USD 14,297 instead of declared value of USD 88,641/-.

* That, after the preliminary investigation the case was transferred to the DRI by New Custom House. That, in the course of enquiry that the statement of G card holder of the appellant company has been recorded on 17.6.2014 and thereafter the statement of appellant No. 2 - Shri Ashok Sharma, Director of the appellant company (Appellant No. 2) was recorded on 2.7.2014 where inter alia, stated that :-

(i) That Shri Uday Bhagat has approached them in the first week of the January, 2014 for clearance of the aforesaid consignment and after verification of KYC documents they prepared the check list on the basis of documents supplied by the importer, which led to the filing of Bill of Entry. The Bill of entry was filed on the first check basis.

That during the investigation it was found by the DRI that the import was routed through Axis Bank, who vide their letter dated 11.7.2014 informed the DRI that the amount has not been remitted to the foreign supplier and that the account was opened by one Shri Uday Bhagat. Thereafter, the consignment was seized by the DRI, on the reasonable belief that the goods imported are liable for confiscation under the provisions of Custom Act for the alleged violation as stated above.

That during the course of enquiry, it was found by the DRI that the building which was declared in the KYC norm i.e. premises No. 1079-80, Gandhi Gali, Fatehpuri, New Delhi, was found locked. The statement of Shri Vivek Sharma, was recorded under Section 108 of the Customs Act who stated that:

(a) He had gone to collect some import documents from Shri Uday Bhagat from his office premises at 1077, Gandhi Gali, Fatehpuri, Delhi and he had his mobile number Shri Uday Bhagat.

(b) That after not getting their address conveniently he talked to Shri Uday Bhagat, who described the address, and then he went inside a building where Shri Uday Bhagat was present, although there was no signboard of any office.

After getting the show cause notice, the appellants vide their letter dated 4.1.2016 has raised the two objections before the adjudicating authority which is as under:

(i) As the CHALR, 2004 was superseded vide Notification dated 21.6.2013 and new Regulation called CBLR, 2013 hence alleging contravention of CHALR, 2004 is illegal and penalty cannot be imposed on them under the provision of old Act.

(ii) The show cause notice dated 29.1.2015 has been issued under Section 110(2) of the Customs Act, 1962 and, therefore, penalty should not be imposed unless the show cause notice is issued under Section 124 of the Customs Act, 1962.

* That the appellant vide letter dated 8.8.2016, addressed to the Assistant Commissioner of Customs (Adj.) informed that the allegation that the appellant has not filed the reply of show cause notice is incorrect as the appellant vide their letter dated 2.1.2016 has raised their objection on two grounds, first the alleged violation of CHALR, 2004 is not applicable in their case due to superseding the same by CBLR, 2013 and secondly the show cause notice has not been issued under Section 124 of the Act. It was also stated by the appellant that it is an established Rule that physical verification of premises or personal meeting the importer is not required for the verification of KYC norms as per CBLR Regulation 2013.

That the appellant only came to know about the alleged misdeclaration of the imported goods after examination by Jewellery Appraiser and further by the government registered valuer. Thus, the value declared at the time of filing of Bill of Entry, they could not have known about the alleged misdeclaration by the importer. Finally, it was also argued for contravention of provisions of CBLR, 2013, penalty cannot be imposed under Section 112(a) (b) of the Customs Act, 1962 and proposed action under Section 114AA has not been explained /mentioned in the show cause notice. Considering the above submission it was argued that the show cause notice deserves to be dropped.

4. On the other hand, the ld. DR supported the impugned order and reiterated the grounds contained therein. He has thus argued that impugned order is not suffering from any infirmities and required to be upheld.

5. We have heard rival contentions and perused the case record. The issue before us is to decide as to whether the appellants has any role in the deliberate overvaluation of the imported goods by the importer and also whether they have failed to verify the KYC norm as per the CBLR, 2013. We find that the show cause notice has been issued under Section 110(2) of the Act and not under the Section 124 of the Customs Act. For the better appreciation of the fact, we hereby reproduce the provisions of Section 110 of the Act:

110. Seizure of goods, documents and things.-

(1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.1[(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.

(1B) Where any goods, being goods specified under sub-section (1A), have been seized by a proper officer under sub-section (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceeding under this Act and shall make an application to a Magistrate for the purpose of-

(a) certifying the correctness of the inventory so prepared; or

(b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or

(c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn.

(1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.]

(2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the 2[Commissioner of Customs] for a period not exceeding six months.'

Section 110(2) of the Act deals with extension of time period for issuance of show cause notice within prescribed period of six months of the seizure of the goods'.

6. It is obvious from the show cause notice that the same has not invoked the provisions of Section 124 of Customs Act in this case. The adjudicating authority has dealt with the above issue in the order at para 27.19 of the Act, wherein it is mentioned as under :

'27.19 I find that importer; its director and the CHA have submitted in their written submissions as well as during the course of PH that impugned Show Cause Notice has been issued under Section 110(2) of the Customs Act, 1962. In this regard they submitted that unless the SCN was issued under Section 124 of the Customs Act, 1962, penalty could not be imposed on the noticees. They relied upon the Karnataka High Court Judgement in Commissioner Vs. Kesar Marble & Granites as reported in 2012 (278) ELT 42 (Kar.). I find that the ratio of this case is not applicable in the present case in hand. In Kesar Marbles & Granites the SCN was mistakenly issued under Section 124 of the Customs Act, 1962 demanding duty of Rs. 1,43,45,371/- and proposing penalties. The assessee appeared and contended that the provisions of the Customs Act were not applicable to the present case. Realising the said mistake the revenue issued a letter dated 12.12.2000 for demand of duty under the provisions of the Central Excise Act, 1944. The circumstances of the present case are totally different. The goods under dispute were seized under Section 110 of the Customs Act, 1962 and SCN was rightly issued under Section 110(2) of the Customs Act, 1962 read with Section 124 ibid. Further the noticee had relied upon the CBEC Circular 65/2000-Cus. dated 27.7.2000. I find that prior to issue of the current SCN a Show Cause Notice DRI F. No. 33A/XI/32/2013-CI(NT) dated 7.7.2014 read with Addendum dated 10.7.2014, was issued for extension of time limit in respect of goods imported vide Bill of Entry No. 4314276 dated 10.1.2014. The Commissioner of Customs (I&G), New Customs House, New Delhi vide Orderin-Original No. 50/NLB/Commr./I&G/2014 dated 25.7.2014 extended the time limit for issue of Show Cause Notice under Section 124 of the Customs Act, 1962 in respect of the detained goods imported vide Bill of Entry No. 4314276 dated 10.1.2014 by six months i.e. up to 29.1.2015, under the proviso to sub section (2) of Section 110 of Customs Act, 1962. Consequently, SCN dated 29.1.2015 was issued under proviso to Section 110(2) of the Customs Act, 1962 read with Section 124 ibid.'

7. From the aforesaid discussion of ld. Adjudicating authority, it is evident that the another show cause notice has been issued by the DRI dated 7.7.2014 (supra) read with Addendum dated 10.7.2014 and the Commissioner (I&G), New Customs House has extended the time limit for issue of show cause notice under Section 124 of the Customs Act in respect of detained goods vide Bill of Entry No. 4314276 dated 10.1.2014 by six months i.e. up to 29.1.2019 under the provisions of sub-section (2) of Section 110 of the Customs Act. From the above, it has been held that the present show cause notice is issued in continuation to the earlier show cause notice issued by the DRI where the provisions of Section 124 of the Act has been invoked. The appellant has not provided the copies of these orders before us so as to arrive at the conclusion as to whether the impugned show cause notice and adjudication order is the extension of the previous show cause notices along with addendum which has been clearly spelt out with adjudicating authority. Therefore, we have no option but to hold that the present show cause notice in effect has to be treated as having been issued under Section 124 of the Customs Act in effect has to be treated as proviso under 110(2) of the Act.

8. Regarding the following of the KYC norms by the appellant, we find that the statement of Shri Vivek Sharma letter dated 21.1.2015, the employee of M/s HLPL, has stated that when he went to collect the documents, Shri Uday Bhagat asked him to come in a street at Fatehpuri, wherein he was standing before a building which did not have any sign board or bear a number. It is seen from the adjudication

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order that the declared residential premises of Shri Uday Bhagat and Shri Sunder Prakash Sharma, the Directors of M/s Neotex Exim Pvt. Ltd. that they were not residing at the declared premises. The adjudicating authority also found that the IEC of the importer revealed that no firm/business enterprises in the name of M/s Neotex Exim Pvt. Ltd. existed at the given address and the enquiries conducted at the declared residential premises revealed that the said address was incomplete or fictitious. Under the circumstances, we are in agreement with the finding of the ld. Adjudicating authority that CHA helps not properly verified the functioning of the client from at the declared address by using reliable independent and authenticate documents. This was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond imported by M/s Neotex Exim Pvt. Ltd. The appellants, considering the nature of the imported goods i.e. rough diamond, would have exercised more vigilant approach before taking up the consignment for Customs clearance after verification of KYC norms of the importer, which has not been done in this case. It is stated by the ld. Advocate that the order of the adjudicating authority has failed to discuss the various case law and their relevance in the case at hand. We find that the adjudicating authority has dealt with each and every case law cited by them at length and concluded that those are not relevant in the fact and circumstances of present case. 9. In view of above, we do not want to discuss the same again for sake of brevity in our order. In view of above, we hold that the impugned order is correct, legal and proper under the provisions of Customs Act and merits no interfere. Accordingly, we reject the appeals filed by the appellants.
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